Code of the District of Columbia

Subchapter IV-A. Special Budget Provisions.


§ 47–368.01. Transfer of dedicated funds to the General Fund. [Repealed]

[Repealed].


(June 5, 2003, D.C. Law 14-307, § 1202, 49 DCR 11664; Nov. 13, 2003, D.C. Law 15-39, § 1902, 50 DCR 5668; Mar. 13, 2004, D.C. Law 15-105, § 12(d), 51 DCR 881; Dec. 7, 2004, D.C. Law 15-205, § 5402, 51 DCR 8441; Apr. 13, 2005, D.C. Law 15-354, § 73(a)(2), 52 DCR 2638; Oct, 20, 2005, D.C. Law 16-33, § 1072(c), 52 DCR 7503; Mar. 3, 2010, D.C. Law 18-111, § 2082(o)(1), 57 DCR 181; Oct. 8, 2016, D.C. Law 21-160, § 7152(b), 63 DCR 10775.)

Section References

This section is referenced in § 47-368.02.

Effect of Amendments

D.C. Law 15-39, in subsec. (a), substituted “from which the transfer of funds requested under subsection (c) of this section may be obtained” for “from which a total of $9.5 million may be obtained”; rewrote subsec. (b); and in subsec. (c), par. (1), substituted “shall submit” for “may submit” in the introductory language, rewrote subpar. (A), and added subpar. (C-i). Prior to amendment, subsec. (b) and subpar. (A) of par. (1) of subsec. (c) had read as follows:

D.C. Law 15-105, in subsec. (a), substituted “Other-Type” for “Other-Type O-type”, and validated previously made technical corrections.

“(b) Notwithstanding any other provision of law, including the dedication of funds to a particular use, all or part of the balance in an Other-Type Fund up to the total amount of $9.5 million in fiscal year 2003 of Other-Type Funds in fiscal year 2003 may be transferred to the General Fund of the District of Columbia in accordance with the procedure set forth in subsection (c) of this section. To the extent that these funds are needed, and it has been certified by the Chief Financial Officer that they are needed, in fiscal years subsequent to fiscal year 2003, the Mayor shall submit an approval resolution to the Council.”

“(A) The Chief Financial Officer’s certification that the proposed transfer of funds is not prohibited by federal action, court order, or settlement and that funds have not been properly identified as deferred revenue or restricted fund balance;”

D.C. Law 15-205, in subsec. (b), substituted “subsections (c) and (d)” for “subsection (c)”; and added subsec. (d).

D.C. Law 15-354, in subsec. (a), validated previously made technical changes.

D.C. Law 16-33, in subsec. (a), substituted “Alcoholic Beverage Regulation Administration; and Compliance and Real Property Tax Administration Fund” for “and Alcoholic Beverage Regulation Administration”.

D.C. Law 18-111, in subsec. (a), substituted “Washington Convention and Sports Authority” for “Sports and Entertainment Commission; Washington Convention Center Authority”.

Emergency Legislation

For temporary (90 day) addition of section, see § 2(b) of Other-Type Funds Emergency Act of 2002 (D.C. Act 14-449, July 23, 2002, 49 DCR 7868).

For temporary addition of section, see § 2(b) of Other-Type Funds Congressional Review Emergency Act of 2002 (D.C. Act 14-501, October 23, 2002, 49 DCR 10030).

For temporary (90 day) addition of section, see §§ 1202(b) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).

For temporary (90 day) addition of section, see § 1202(b) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).

For temporary (90 day) amendment of section, see § 202 of Fiscal Year 2003 Budget Support Emergency Act of 2003 (D.C. Act 15-51, March 31, 2003, 50 DCR 2954).

For temporary (90 day) amendment of section, see § 202 of Fiscal Year 2003 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-97, June 20, 2003, 50 DCR 5472).

For temporary (90 day) amendment of section, see § 1202(b) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).

For temporary (90 day) amendment of section, see § 1902 of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).

For temporary (90 day) amendment of section, see § 1902 of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).

For temporary (90 day) amendment of section, see § 5402 of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).

For temporary (90 day) amendment of section, see § 5402 of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).

For temporary (90 day) amendment of section, see § 1072(c) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

For temporary (90 day) amendment of section, see § 2082(o)(1) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).

For temporary (90 day) amendment of section, see § 2082(o)(1) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).

Temporary Legislation

For temporary (225 day) addition of section, see § 2(b) of Other-Type Funds Temporary Act of 2002 (D.C. Law 14-219, March 25, 2003, law notification 50 DCR 2732).

For temporary (225 day) amendment of section, see § 202 of Fiscal Year 2003 Budget Support Temporary Act of 2003 (D.C. Law 15-25, July 22, 2003, law notification 50 DCR 6095).


§ 47–368.02. Increase in funds and fees and charges. [Repealed]

[Repealed].


(June 5, 2003, D.C. Law 14-307, § 1202, 49 DCR 11664; Oct. 8, 2016, D.C. Law 21-160, § 7152(c), 63 DCR 10775.)

Emergency Legislation

For temporary (90 day) addition of section, see §§ 1202(b) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).

For temporary (90 day) addition of section, see § 1202(b) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).

For temporary (90 day) amendment of section, see § 1202(b) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).

References in Text

Fiscal Year 2003 Budget Support Amendment Act of 2002, referred to in subsec. (b), is D.C. Law 14-307.


§ 47–368.03. Reduction in rates for certain excise taxes. [Repealed]

[Repealed].


(June 5, 2003, D.C. Law 14-307, § 1802(b), 49 DCR 11664; Dec. 7, 2004, D.C. Law 15-205, § 1233(a)(1), 51 DCR 8441; Apr. 8, 2005, D.C. Law 15-320, § 110(b), 52 DCR 1757; Apr. 13, 2005, D.C. Law 15-354, § 100, 52 DCR 2638; Sept. 19, 2006, D.C. Law 16-161, § 201(a), 53 DCR 5392; Oct. 8, 2016, D.C. Law 21-160, § 7152(d), 63 DCR 10775.)

Section References

This section is referenced in § 47-3902.

Effect of Amendments

D.C. Law 15-205 purported to repeal this section.

D.C. Law 15-320 repealed subsec. (d)(1) which had read as follows: “(d)(1) The rate of tax imposed under §§ 47-2501 and 47-3902 shall be reduced from 11% to 10%, if the annual revenue estimate made in the 4th quarter of a fiscal year exceeds the annual revenue estimate incorporated in the approved financial and budget plan for that fiscal year by at least $105 million.”

D.C. Law 15-354 corrected D.C. Law 15-205 to repeal subsecs. (b) and (c).

D.C. Law 16-161 repealed subsec. (d)(2) which had read as follows: “(2) The rate of tax imposed under § 47-2501(d-1) shall be reduced from $0.0077 to $0.007, if the annual revenue estimate made in the 4th quarter of a fiscal year exceeds the annual revenue estimate incorporated in the approved financial plan and budget for that fiscal year by at least $105 million.”

Emergency Legislation

For temporary (90 day) addition of section, see § 1802(b) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).

For temporary (90 day) addition of section, see § 1802(b) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).

For temporary (90 day) amendment of section, see § 1802 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).

For temporary (90 day) repeal of section, see § 1233(a)(2) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).

For temporary (90 day) allocation of additional revenue in fiscal year 2005, see § 1234 of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).

For temporary (90 day) repeal of section, see § 1233(a)(2) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).

For temporary (90 day) allocation of additional revenue in fiscal year 2005, see § 1234 of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).

For temporary (90 day) amendment of section, see § 2 of Telecommunications Taxes Reduction Emergency Act of 2004 (D.C. Act 15-729, January 19, 2005, 52 DCR 1956).

For temporary (90 day) amendment of section, see § 2(a) of Utility Taxes Technical Corrections Emergency Act of 2005 (D.C. Act 16-86, May 18, 2005, 52 DCR 5265).

For temporary (90 day) amendment of section, see § 2(a) of Utility Technical Corrections Congressional Review Emergency Act of 2005 (D.C. Act 16-177, October 4, 2005, 52 DCR 9074).

For temporary (90 day) amendment of section, see § 2(a) of Finance and Revenue Technical Amendments Emergency Amendment Act of 2006 (D.C. Act 16-260, January 26, 2006, 53 DCR 780).

For temporary (90 day) amendment of section, see § 2(a) of Finance and Revenue Technical Amendments Congressional Review Emergency Amendment Act of 2006 (D.C. Act 16-361, April 27, 2006, 53 DCR 3619).

For temporary (90 day) amendment of section, see §§ 201(a), 202 of Natural Gas and Home Heating Oil Taxation Relief and Ratepayer Clarification Emergency Act of 2006 (D.C. Act 16-376, May 19, 2006, 53 DCR 4392).

For temporary (90 day) amendment of section, see §§ 201(a) and 202(a)of Natural Gas and Home Heating Oil Taxation Relief and Ratepayer Clarification Congressional Review Emergency Amendment Act of 2006 (D.C. Act 16-443, July 21, 2006, 53 DCR 6436).

Temporary Legislation

Section 2(a) of D.C. Law 16-29, in subsec. (d), rewrote par. (1) and added a sentence to par. (2). Par. (1) reads as follows:

“(1) The rate of tax imposed under § 47-3902 shall be reduced from 11% to 10%, if the annual revenue estimate made in the 4th quarter of a fiscal year exceeds the annual revenue estimate incorporated in the approved financial plan and budget for that fiscal year by at least $ 105 million. This paragraph shall apply as of January 1, 2005 and shall expire on April 8, 2005.”

The new sentence in par. (2) reads as follows: “This paragraph shall expire on January 1, 2005.”.

Section 4(b) of D.C. Law 16-29 provided that the act shall expire after 225 days of its having taken effect.

Section 2(a) of D.C. Law 16-102 repealed par. (d)(2).

Section 11(b) of D.C. Law 16-102 provided that the act shall expire after 225 days of its having taken effect.

Effective Dates

Section 1233(a)(2) of D.C. Law 15-205, as amended by D.C. Law 15-354, § 100(b), provided: “This subsection shall apply as of August 2, 2004.”


§ 47–368.04. Commodities Cost Reserve Fund. [Repealed]

[Repealed].


(Oct, 20, 2005, D.C. Law 16-33, § 1092(b), 52 DCR 7503; Oct. 8, 2016, D.C. Law 21-160, § 9002, 63 DCR 10775; Dec. 13, 2017, D.C. Law 22-33, § 7262(b), 64 DCR 7652.)

Emergency Legislation

For temporary (90 days) repeal of this section, see § 7262(b) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).

For temporary (90 days) repeal of this section, see § 7262(b) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).

For temporary (90 day) addition of section, see § 1092(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

Short Title

Short title of subtitle P of title I of Law 16-33: Section 1091 of D.C. Law 16-33 provided that subtitle P of title I of the act may be cited as the Establishment of the Commodities Cost Reserve Fund Act of 2005.


§ 47–368.05. Deposit of revenues dedicated to debt service.

Notwithstanding any other law, excluding funds expressly exempted by the Chief Financial Officer, revenues dedicated by law to specific funds, shall, whenever a portion of those funds is budgeted to pay debt service, first be deposited into the General Fund of the District of Columbia to pay such debt service. After sufficient revenues have been deposited for debt service, any additional revenues shall then be deposited into the specific funds. Any revenues deposited, but unexpended for debt service shall be deposited in the specific funds at the end of the fiscal year.


(Aug. 16, 2008, D.C. Law 17-219, § 7004(b), 55 DCR 7598.)

Short Title

Short title: Section 7003 of D.C. Law 17-219 provided that subtitle B of title VII of the act may be cited as the “Dedicated Tax and Other Type Revenue Debt Service Support Act of 2008”.


§ 47–368.06. Limitation on grant-making authority.

(a) An agency with grant-making authority shall not issue grants using any funds it receives through an intra-District transfer, a memorandum of understanding, or a reprogramming from any agency that does not have grant-making authority.

(b) Notwithstanding subsection (a) of this section, an agency with grant-making authority may issue grants using any funds it receives through an intra-District transfer, a memorandum of understanding, or a reprogramming from an agency that does not have grant-making authority for purposes of the following:

(1) Effectuating the Hospital and Medical Services Corporation Regulatory Amendment Act of 2009, passed on 4th reading on September 22, 2009 (Enrolled version of Bill 18-203) [Subtitle N of D.C. Law 18-111, which added § 31-3514.02(d)]; and

(2) Implementing projects and programs funded by the Nursing Facility Quality of Care Fund, established by § 47-1262.


(Mar. 3, 2010, D.C. Law 18-111, § 1121(b), 57 DCR 181.)

Section References

This section is referenced in § 1-328.02 and § 1-328.05.

Emergency Legislation

For temporary (90 days) creation of § 47-368.07, see § 202(b) of Fiscal Year 2018 Budget Support Clarification Emergency Amendment Act of 2017 (D.C. Act 22-163, Oct. 23, 2017, 64 DCR 10778).

For temporary (90 day) addition, see § 1121(b) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).

For temporary (90 day) addition, see § 1121(b) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).

For temporary (90 day) additions, see §§ 2 to 4 of Executive Grant-Making Authority Limitation Emergency Act of 2009 (D.C. Act 18-280, January 13, 2010, 57 DCR 945).

For temporary (90 day) addition of section, see § 7063 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

Temporary Legislation

For temporary (225 days) addition of section § 47-368.07, see § 202(b) of Fiscal Year 2018 Budget Support Clarification Temporary Amendment Act of 2017 (D.C. Law 22-44, Jan. 25, 2018, 64 DCR 12387).

Section 2 of D.C. Law 18-120 provided clarification of the fiscal year 2010 limited grant-making authority.

Sections 2 through 4 of D.C. Law 18-138 provided limitations on the Mayor’s grant-making authority, including limitations on Executive agencies and independent Executive branch agencies.

Short Title

Short title: Section 1120 of D.C. Law 18-111 provided that subtitle M of title I of the act may be cited as the “Grant-Making Authority Act of 2009”.

Short title: Section 7061 of D.C. Law 18-223 provided that subtitle G of title VII of the act may be cited as the “FY 2011 Capital Projects Modification Act of 2010”.

References in Text

The Hospital and Medical Services Corporation Regulatory Amendment Act of 2009, referred to in subsec. (b)(1), is subtitle N of title V of D.C. Law 18-111, §§ 5130, 5131, which amended § 31-3514.02.

Editor's Notes

Section 7063 of D.C. Law 18-223 provided: “Sec. 7063. Grant-making authority for Ft. Lincoln and Lincoln Theater capital projects.

“The Deputy Mayor for Planning and Economic Development shall have grant-making authority for the purpose of providing funds to implement capital projects for the Ft. Lincoln and the Lincoln Theater capital projects.”


§ 47–368.07. Workforce Investments account.

(a) The Workforce Investments account ("Account") shall be administered by the Mayor in accordance with subsections (b) and (c) of this section.

(b) Money in the Account shall be used for the following purposes only:

(1) Costs related to financial, developmental, and other investments in the District government workforce, including salary increases or other items required by the terms of collective bargaining agreements and cost-of-living adjustments to salaries and hourly wages;

(2) Payments to public charter schools authorized by section 204 of D.C. Law 22-124; and

(3) For such other expressed purposes for which funds previously may have been deposited into the account.

(c)(1) The money deposited into the Account shall not revert to the unrestricted fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.

(2) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Account shall be continually available without regard to fiscal year limitation.


(July 3, 2018, D.C. Law 22-124, § 202(b), 65 DCR 5091.)

Applicability

Section 301 of D.C. Law 22-124 provided that the changes made to this section by D.C. Law 22-124 shall apply as of October 1, 2017.